| 摘要 |
Vouchers are issued in electronic form and are stored on a chip card, a diskette, a CD, a magnetic tape or in a mobile telephone or portable computer. In the event of an electronic payment transaction, the vouchers are stored on the same chip card that serves for authorizing the electronic payment transaction. Alternatively or additionally, the vouchers are transmitted, in the event of an electronic payment, to the credit institution and, from there, are forwarded to the customer. The electronic vouchers can be digitally signed from the issued location, optionally completed with additional information by the customer, and are created in electronic form at fiscal agencies.
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